SOFTWARE PROFESSIONAL CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SOFTWARE PROFESSIONAL CONSULTING
Largest movements
- Receivables within one year +€5,828
up €5,828 (+24.0%), from €24,240 to €30,067
of which Other amounts receivable: +€6,082
- Cash +€3,468
up €3,468 (+1.5%), from €238,809 to €242,278
mainly Net result for the year (+€48,614) and Other debts (+€21,838)
- Profit (loss) carried forward -€61,250
down €61,250 (-98.3%), from €62,320 to €1,070
- Reserves +€48,614
up €48,614 (+53.2%), from €91,386 to €140,000
of which Distributable reserves: +€48,614
- Other debts +€21,838
up €21,838 (+21.1%), from €103,569 to €125,407
- Tax, wage and social debts +€4,222
up €4,222 (+277%), from €1,527 to €5,749
- Trade debts -€4,006
down €4,006 (-69.7%), from €5,750 to €1,744
- Gross operating margin +€32,562
up €32,562 (+85.6%), from €38,061 to €70,623
- Taxes +€10,313
up €10,313 (+109%), from €9,504 to €19,817
- Financial income +€3,096
up €3,096 (+113%), from €2,740 to €5,836
- Financial charges -€1,473
down €1,473 (-18.2%), from €8,082 to €6,609
- Other operating charges +€1,419
new in 2025: €1,419
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,144 | €292,562 | +€9,418 | +3.3% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €283,094 | €292,513 | +€9,418 | +3.3% |
| Amounts receivable within one year | 40/41 | €24,240 | €30,067 | +€5,828 | +24.0% |
| Trade receivables | 40 | €17,744 | €17,490 | -€254 | -1.4% |
| Other amounts receivable | 41 | €6,496 | €12,578 | +€6,082 | +93.6% |
| Current investments | 50/53 | €19,160 | €19,160 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €238,809 | €242,278 | +€3,468 | +1.5% |
| Deferred charges and accrued income | 490/1 | €885 | €1,008 | +€123 | +13.9% |
| Total equity and liabilities | 10/49 | €283,144 | €292,562 | +€9,418 | +3.3% |
| Equity | 10/15 | €172,298 | €159,662 | -€12,636 | -7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €91,386 | €140,000 | +€48,614 | +53.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €89,527 | €138,141 | +€48,614 | +54.3% |
| Profit (loss) carried forward | 14 | €62,320 | €1,070 | -€61,250 | -98.3% |
| Amounts payable | 17/49 | €110,846 | €132,900 | +€22,054 | +19.9% |
| Amounts payable within one year | 42/48 | €110,846 | €132,900 | +€22,054 | +19.9% |
| Trade debts | 44 | €5,750 | €1,744 | -€4,006 | -69.7% |
| Suppliers | 440/4 | €5,750 | €1,744 | -€4,006 | -69.7% |
| Taxes, remuneration and social security | 45 | €1,527 | €5,749 | +€4,222 | +277% |
| Taxes | 450/3 | €1,527 | €5,749 | +€4,222 | +277% |
| Other amounts payable | 47/48 | €103,569 | €125,407 | +€21,838 | +21.1% |
| Other operating charges | 640/8 | - | €1,419 | +€1,419 | |
| Gross operating margin | 9900 | €38,061 | €70,623 | +€32,562 | +85.6% |
| Operating profit (loss) | 9901 | €38,061 | €69,204 | +€31,143 | +81.8% |
| Financial income | 75/76B | €2,740 | €5,836 | +€3,096 | +113% |
| Recurring financial income | 75 | €2,740 | €5,836 | +€3,096 | +113% |
| Financial charges | 65/66B | €8,082 | €6,609 | -€1,473 | -18.2% |
| Recurring financial charges | 65 | €8,082 | €6,609 | -€1,473 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €32,719 | €68,431 | +€35,712 | +109% |
| Income taxes | 67/77 | €9,504 | €19,817 | +€10,313 | +109% |
| Profit (loss) for the period | 9904 | €23,215 | €48,614 | +€25,399 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €23,215 | €48,614 | +€25,399 | +109% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.